Sharapova missed the final part of last season, including the US Open, because of shoulder problems.
Last year's beaten finalist, Li Na, is fourth seed ahead of Agnieszka Radwanksa, Petra Kvitova, Sara Errani, Jelena Jankovic, Angelique Kerber and Caroline Wozniacki.
Young American Sloane Stephens, who beat Williams to reach the semi-finals last year, is 13th with Ana Ivanovic 14th and Australian hope Sam Stosur 17th.
Canadian teenager Eugenie Bouchard is seeded for the first time at a grand slam at 30, with injured world number 18 Maria Kirilenko of Russia the only withdrawal from the top 32.